Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.03	0.23	0.25	0.21
Quick Ratio	―	0.03	0.23	0.25	0.21
Cash Ratio	―	<0.01	0.09	0.07	0.14
Solvency Ratio	―	-0.24	0.07	0.10	-0.08
Operating Cash Flow Ratio	―	-0.07	-0.05	-0.01	<0.01
Short-Term Operating Cash Flow Coverage	―	-4.62	0.00	-0.92	0.29
Net Current Asset Value	¥ ―	¥ -1.85B	¥ -1.96B	¥ -2.18B	¥ -2.61B
Leverage Ratios
Debt-to-Assets Ratio	―	2.22	0.22	0.22	0.33
Debt-to-Equity Ratio	―	-0.12	-0.15	-0.19	-0.34
Debt-to-Capital Ratio	―	-0.14	-0.17	-0.24	-0.52
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	-0.06	-0.68	-0.89	-1.04
Debt Service Coverage Ratio	―	-15.51	0.00	6.42	-9.73
Interest Coverage Ratio	―	-6.49K	0.00	0.00	0.00
Debt to Market Cap	―	0.02	0.00	0.02	0.02
Interest Debt Per Share	―	20.72	20.38	26.32	48.21
Net Debt to EBITDA	―	-0.55	>-0.01	0.50	-0.68
Profitability Margins
Gross Profit Margin	―	36.19%	45.40%	47.96%	35.64%
EBIT Margin	―	-43.25%	0.98%	-1.88%	-32.08%
EBITDA Margin	―	-32.24%	13.21%	12.73%	-14.18%
Operating Profit Margin	―	-43.25%	0.98%	-1.88%	-32.08%
Pretax Profit Margin	―	-43.04%	1.04%	-1.18%	-31.78%
Net Profit Margin	―	-50.10%	0.65%	5.97%	-38.39%
Continuous Operations Profit Margin	―	-45.73%	1.62%	-0.15%	-41.20%
Net Income Per EBT	―	116.39%	62.15%	-504.17%	120.80%
EBT Per EBIT	―	99.52%	106.77%	62.86%	99.04%
Return on Assets (ROA)	―	-582.95%	0.88%	6.24%	-28.90%
Return on Equity (ROE)	―	32.53%	-0.60%	-5.57%	29.96%
Return on Capital Employed (ROCE)	―	29.57%	-0.97%	2.00%	30.55%
Return on Invested Capital (ROIC)	―	32.04%	-1.05%	0.29%	38.57%
Return on Tangible Assets	―	-582.95%	0.93%	6.52%	-30.05%
Earnings Yield	―	-39.78%	0.62%	5.91%	-35.41%
Efficiency Ratios
Receivables Turnover	―	-27.14	31.25K	15.22K	25.08
Payables Turnover	―	125.13	150.53	138.51	89.26
Inventory Turnover	―	71.33	0.00	0.00	135.55
Fixed Asset Turnover	―	54.23	4.18	3.96	1.45
Asset Turnover	―	11.64	1.35	1.05	0.75
Working Capital Turnover Ratio	―	-0.65	-0.72	-0.65	-0.56
Cash Conversion Cycle	―	-11.25	-2.41	-2.61	13.16
Days of Sales Outstanding	―	-13.45	0.01	0.02	14.55
Days of Inventory Outstanding	―	5.12	0.00	0.00	2.69
Days of Payables Outstanding	―	2.92	2.42	2.64	4.09
Operating Cycle	―	-8.33	0.01	0.02	17.25
Cash Flow Ratios
Operating Cash Flow Per Share	―	-11.27	-11.04	-2.52	0.77
Free Cash Flow Per Share	―	-17.36	-14.26	-5.21	-3.40
CapEx Per Share	―	6.08	3.22	2.69	4.17
Free Cash Flow to Operating Cash Flow	―	1.54	1.29	2.07	-4.45
Dividend Paid and CapEx Coverage Ratio	―	-1.85	-3.43	-0.94	0.18
Capital Expenditure Coverage Ratio	―	-1.85	-3.43	-0.94	0.18
Operating Cash Flow Coverage Ratio	―	-0.54	-0.54	-0.10	0.02
Operating Cash Flow to Sales Ratio	―	-0.10	-0.09	-0.02	<0.01
Free Cash Flow Yield	―	-12.68%	-10.72%	-4.03%	-2.86%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-2.51	160.64	16.93	-2.82
Price-to-Sales (P/S) Ratio	―	1.26	1.04	1.01	1.08
Price-to-Book (P/B) Ratio	―	-0.82	-0.96	-0.94	-0.85
Price-to-Free Cash Flow (P/FCF) Ratio	―	-7.89	-9.33	-24.83	-34.99
Price-to-Operating Cash Flow Ratio	―	-12.14	-12.06	-51.35	155.65
Price-to-Earnings Growth (PEG) Ratio	―	<0.01	-1.80	-0.14	0.07
Price-to-Fair Value	―	-0.82	-0.96	-0.94	-0.85
Enterprise Value Multiple	―	-4.46	7.89	8.43	-8.32
Enterprise Value	―	1.68B	1.43B	1.50B	1.46B
EV to EBITDA	―	-4.46	7.89	8.43	-8.32
EV to Sales	―	1.44	1.04	1.07	1.18
EV to Free Cash Flow	―	-9.00	-9.33	-26.40	-38.09
EV to Operating Cash Flow	―	-13.85	-12.05	-54.59	169.44
Tangible Book Value Per Share	―	-167.39	-144.42	-142.99	-147.09
Shareholders’ Equity Per Share	―	-167.32	-139.01	-137.21	-140.77
Tax and Other Ratios
Effective Tax Rate	―	-0.06	-0.56	0.88	-0.30
Revenue Per Share	―	108.67	127.63	128.06	109.87
Net Income Per Share	―	-54.44	0.83	7.64	-42.17
Tax Burden	―	1.16	0.62	-5.04	1.21
Interest Burden	―	1.00	1.07	0.63	0.99
Research & Development to Revenue	―	0.02	<0.01	0.01	0.03
SG&A to Revenue	―	0.59	0.24	0.28	0.29
Stock-Based Compensation to Revenue	―	<0.01	<0.01	<0.01	0.01
Income Quality	―	0.23	-5.33	13.35	-0.02

VisionSystems AI (VSA) Ratios

VisionSystems AI Ratios